SOME CONSIDERATIONS ON CRIMES REFERRED ON THE LAW FOR PREVENTING AND COMBATING TAX DODGING
SOME CONSIDERATIONS ON CRIMES REFERRED ON THE LAW FOR PREVENTING AND COMBATING TAX DODGING
Author(s): Valentin Radu SultănescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax dodging; criminal law; criminal responsability;
Summary/Abstract: Starting from the need of supporting public expenditure trough tax charges and the basic duty referred to in Art. 56 alin. 1 of the Constitution that „citizens have an obligation to contribute through taxes to public expenditure”, the state found itself in the need of ensure by using rules of criminal law compliance by the taxpayers of that constitutional obligation mentioned above.
Journal: REVISTA PRO PATRIA LEX
- Issue Year: 2010
- Issue No: 01
- Page Range: 79-88
- Page Count: 10
- Language: English
- Content File-PDF